Table of Contents

• Highlights of This Issue
  • INCOME TAX
    • T.D. 9495
    • T.D. 9496
    • Notice 2010-67
  • EMPLOYEE PLANS
    • T.D. 9494
    • REG-125592-10
  • EXCISE TAX
    • T.D. 9494
    • REG-125592-10
  • ADMINISTRATIVE
    • T.D. 9496
    • Notice 2010-67
    • Rev. Proc. 2010-38
    • Announcement 2010-87
• Preface
  • The IRS Mission
  • Introduction
• Part I. Rulings and Decisions Under the Internal Revenue Code of 1986
  • T.D. 9495
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Paperwork Reduction Act
      • Background
      • Effective/Applicability Dates
      • Special Analyses
      • Drafting Information
    • Adoption of Amendments to the Regulations
      • PART 1—INCOME TAXES
    • §1.1397E-1T [Removed]
      • PART 602-OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
  • T.D. 9496
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background
      • Summary of Comments and Explanation of Revisions
      • Effective/Applicability Dates:
      • Special Analyses
      • Drafting Information
    • Adoption of Amendments to the Regulations
      • PART 1—INCOME TAXES
      • PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
      • PART 301—PROCEDURE AND ADMINISTRATION
  • T.D. 9494
    • AGENCIES:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • I. Background
      • II. Overview of the Regulations: PHS Act Section 2719, Internal Claims and Appeals and External Review Processes (26 CFR 54.9815-2719T, 29 CFR 2590.715-27109, 45 CFR 147.136)
      • a. Scope and definitions
      • b. Internal claims and appeals process
      • 1. Group health plans and health insurance issuers offering group health insurance coverage
      • 2. Health insurance issuers offering individual health insurance coverage
      • c. State standards for external review
      • d. Federal external review process
      • e. Culturally and linguistically appropriate
      • f. Secretarial authority
      • g. Applicability date
      • III. Interim Final Regulations and Request for Comments
      • IV. Economic Impact and Paperwork Burden
      • A. Summary—Department of Labor and Department of Health and Human Services
      • B. Executive Order 12866—Department of Labor and Department of Health and Human Services
      • 1. Need for Regulatory Action
      • 2. PHS Act Section 2719 — Claims and Appeals Process (26 CFR 54.9815-2719T, 29 CFR 2590.715-2719, 45 CFR 147.136)
      • a. Summary
      • b. Estimated Number of Affected Entities
      • c. Benefits
      • d. Costs and Transfers
      • i. Internal Claims and Appeals
      • iv. Additional requirements for issuers in the individual insurance market
      • v. External appeals
      • 3. Summary
      • C. Regulatory Flexibility Act—Department of Labor and Department of Health and Human Services
      • D. Special Analyses-Department of the Treasury
      • E. Paperwork Reduction Act
      • 1. Department of Labor and Department of the Treasury
      • a. Department of Labor and Department of the Treasury: Affordable Care Act Internal Claims and Appeals and External Review Disclosures for Non-Grandfathered Plans
      • 2. Department of Health and Human Services
      • a. ICR Regarding Affordable Care Act Internal Claims and Appeals and External Review Disclosures for Non-grandfathered Plans
      • b. ICR Regarding Affordable Care Act Recordkeeping Requirement for Non-grandfathered Plans
      • F. Congressional Review Act
      • G. Unfunded Mandates Reform Act
      • H. Federalism Statement—Department of Labor and Department of Health and Human Services
      • V. Statutory Authority
    • DEPARTMENT OF THE TREASURY Internal Revenue Service   26 CFR Chapter 1
      • PART 54—PENSION EXCISE TAXES
      • PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
• Part III. Administrative, Procedural, and Miscellaneous
  • Notice 2010-67
    • PURPOSE
    • BACKGROUND
    • TRANSITIONAL RELIEF FOR CERTAIN 2011 TRANSFERS
    • DRAFTING INFORMATION
  • Rev. Proc. 2010-38
    • Part A. General
    • Sec. 1. Purpose
    • Sec. 2. Nature of Changes
    • Sec. 3. Where to File and How to Contact the IRS, Information Returns Branch
    • Sec. 4. Form 4419, Application for Filing Information Returns Electronically (FIRE)
    • Sec. 5. Filing Requirements
    • Sec. 6. Filing of Information Returns For Federal Contracts
    • Sec. 7. Filing Dates
    • Sec. 8. How to File Corrected Returns
    • Sec. 9. Taxpayer Identification Numbers
    • Sec. 10. State Abbreviations
    • Part B. Electronic Filing Specifications
    • Sec. 1. General
    • Sec. 2. Electronic Filing Approval Procedure
    • Sec. 3. Electronic Submissions
    • Sec. 4. PIN Requirements
    • Sec. 5. Electronic Filing Specifications
    • Sec. 6. Connecting to the FIRE System
    • Sec. 7. Common Problems and Questions Associated with Electronic Filing
    • Part C. Record Format Specifications and Record Layouts
    • Sec. 1. General
    • Sec. 2. Transmitter “T” Record — General Field Descriptions
    • Sec. 3. Transmitter “T” Record — Record Layout
    • Sec. 4. Payer “A” Record — General Field Descriptions
    • Sec. 5. Payer “A” Record — Record Layout
    • Sec. 6. Payee “B” Record — General Field Descriptions
    • Sec. 7. Payee “B” Record — Record Layout
    • Sec. 8. End of Payer “C” Record — General Field Descriptions and Record Layout
    • Sec. 9. End of Transmission “F” Record — General Field Descriptions and Record Layout
    • Sec. 10. File Record Layout
• Part IV. Items of General Interest
  • REG-125592-10
    • AGENCY:
    • ACTION:
    • SUMMARY:
    • DATES:
    • ADDRESSES:
    • FOR FURTHER INFORMATION CONTACT:
    • SUPPLEMENTARY INFORMATION:
      • Background and Explanation of Provisions
      • Special Analyses
      • Comments and Requests for a Public Hearing
      • Drafting Information
    • Proposed Amendments to the Regulations
      • PART 54—PENSION EXCISE TAXES
  • Announcement 2010-87
• Definition of Terms and Abbreviations
  • Definition of Terms
  • Abbreviations
• Numerical Finding List
  • Numerical Finding List
• Effect of Current Actions on Previously Published Items
  • Finding List of Current Actions on Previously Published Items
• How to get the Internal Revenue Bulletin
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